财务会计毕业论文浅谈应收账款的风险防范与管理

财务会计毕业论文浅谈应收账款的风险防范与管理 财务会计毕业论文：浅谈应收账款的风险防范与管理 摘要 在的问题探索并提出了相应的防范与管理对策。 关键词：应收账款；应收账款的风险；应收账款管理；风险规避； abstract aount receivable is creditors rights which arise from selling goods and offering service ,essentially it is a mercial credit provided for customers .on one hand ,the form of aounts receivable are favourable to promote sales,reduce stock,and as well as improve market petition .on the other hand,there will be a high receivables risk confronted by enterprise because of kinds of uncontrollable factors . the reveibables risk is defined as uncertainty for the bad bebt ,which will influence the profit in the long term with loan hard to be recalled.the receivables risk objectively eists ,which eerts a great impact on finacial situation.only if the enterprise reasonablely analyses and takes aversion action it can fully take advantage of aounts receivable benifits. this paper in the analysis of the aounts receivable arising from the main risk, risk analysis-to-business aounts receivable, aounts receivable management for enterprises that eist to eplore the issues and put forward the corresponding countermeasures to prevent and manage. key words: aount receivable ；receivable risk；aount receivable manage；risk aversion 前言 应收账款是企业的主要流动资产之一，对其管理是企业财务管理的一个重要部分。在市场经济条件下,随着竞争激烈的白热化,企业为了稳住自己的销售管道、扩大产品销路、减少存货、增加收入,常常需要向客户提供信用业务,这样就导致了应收账款的产生。应收账款的形成增加了企业经营的风险,影响到企业营运资金周转和经济效益。且据专业机构统计分析,在发达市场经济中,企业逾期应收账款总额一般不高于10%,而在我国,这一比率高达60%以上。能否按期顺利收回应收账款直接关系着企业的现金流量周转速度，如果不引起重视可能会导致企业难以持续经营。因此，加强应收账款风险防范与管理是企业生存和持续发展的关键。 一、应收账款风险的成因 (一)企业经营环境的影响 随着市场竞争的日趋激烈,作为市场一份子的企业